利益相关者是公司治理评价体系中不可或缺的部分,这与知识经济、网络经济兴起的大背景以及对公司社会责任的日益重视直接相关。OECD等公司治理原则都对利益相关者的权益保护等做出了规定,但目前的公司治理评价体系中利益相关者指标还是空白,本文试图做出某种突破。一、公司治理 Stakeholders are an indispensable part of corporate governance evaluation system, which is directly related to the background of knowledge economy, the rise of internet economy and the increasing emphasis on corporate social responsibility. Corporate governance principles such as OECD provide for the protection of the rights and interests of stakeholders. However, the current stakeholder indicators in corporate governance evaluation system are still blank. This article attempts to make some breakthroughs. First, corporate governance